This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

  A factorial experiment was conducted at the laboratories of the College of Agriculture – Kerbala University during 2016. The aim was inhibitory efficiency for some aqueous and alcoholic extracts of Cumin, Fenugreek, Sweet Fennel and Black cumin in growth of Escherichia coli and Staphylococcus aureus bacteria. Results of Lab the extracts alcoholic, Concentrations 10, and 20 μg/ml giving to the highest percentage of inhibition from water extracts for both types of bacteria. Alcoholic extract of cumin highest percentage inhibition and concentration reached 23 and 26 mm, respectively, for the bacterium Staphylococcus aureus, while the bacteria Escherichia coli giving the alcoholic extract of the concentration of 20 μg/ml

To identify the fungi associated with water hyacinth (Eichhornia crassipes [Mart.] Solms), an aquatic weed, which presents in Tigris river from Baghdad south ward. Five regions from middle and south of Iraq (Al-Noumanya, Saeid Bin-Jubier, Al-Azizia, Al-Reyfay and Al-Hay) were selected for this study. Twelve fungal species were isolated. Alternaria alternata, Acremonium sp and Cladsporium herbarum, were the most frequently species (91.66 % ,50 % and 25 %) respectively. The fungi Alternaria alternata, Acremonium sp. and Phoma eupyrena were more aggressive to water hyacinth as (91.66%,83,33%, and 75%) in pathogenicity test.

Background: Tap waters play an important role in fulfilling the people needs for drinking and domestic purposes. Contaminate the tap water with different pollutants has become an issue of great concern for 90% of people who are depended on the tap water as the main source of drinking. Pollutants can make their way easily into the delivering pipes which suffer from the leaking resulting in decreasing the quality of water. Objective: Therefore, assess the water quality for drinking purpose by calculating the water quality index is an important tool to ascertain whether the water is suitable for human consumption or not. Methods: In the present work, the water quality of the Al-Salam, western region of Baghdad city, Iraq was investigated for 7

A Geographic Information System (GIS) is a computerized database management system for accumulating, storage, retrieval, analysis, and display spatial data. In general, GIS contains two broad categories of information, geo-referenced spatial data and attribute data. Geo-referenced spatial data define objects that have an orientation and relationship in two or three-dimensional space, while attribute data is qualitative data that can be counted for recording and analysis. The main aim of this research is to reveal the role of GIS technology in the enhancement of bridge maintenance management system components such as the output results, and make it more interpretable through dynamic colour coding and more sophisticated vi

Recently, there has been an increasing advancement in the communications technology, and due to the increment in using the cellphone applications in the diverse aspects of life, it became possible to automate home appliances, which is the desired goal from residences worldwide, since that provides lots of comfort by knowing that their appliances are working in their highest effi ciency whenever it is required without their knowledge, and it also allows them to control the devices when they are away from home, including turning them on or off whenever required. The design and implementation of this system is carried out by using the Global System of Mobile communications (GSM) technique to control the home appliances – In this work, an ele

Fourty three isolates ( 20.7%) characterized as Staphylococcus aureus , were isolated from 207 different clinical sources (blood , nose, , wound , urine , vaginal, ear and eye) in different percentages (30.23, 18.60, 16.28, 13.95, 15.15, 6.96 and 2.33 %), respectively. The staphyloxanthin (STX) production of S. aureus isolate was estimated 72.1% .The optimal conditions for pigment production by S. aureus AE36 , were detected and was noticed that the milk agar medium revealed the highest production of pigment which was estimated to be 165.21unit/cell, at pH 8 for 72 hr at 370C. The Staphyloxanthin pigment was extracted using methanol and was purified partially by organic solvents and Thin Layer Chromatography (TLC). The results revealed t

Titanium dioxide TiO2 has been widely utilized in cleaning and sterilizing material for many clinical tools sanitary ware, food tableware and cooking and items for use in hospitals. Titanium dioxide TiO2 non toxicity and long term physical and chemical stability. It has been widely used decomposition of organic compounds and microbial organisms such as cancer cell, viruses and bacteria as well as its potential application in sterilization of medical devices. The aim of the study the effect of titanium dioxide TiO2 on some Gram negative bacteria and study their effects on some virulence factors and chromosomal DNA.In this study, we obtained (E. coli ? Proteus mirabilis, Proteus vulgaris ? Pseudomonas aeruginosa ? Klebsiella pneumonia and Ac

The present study was carried out to evaluate the biological effects of chitin synthesis inhibitor, applaud (Buprofezin); on immature stages of mosquito, Culex quinquefasciatus. The study showed that the chitin synthesis inhibitor applaud caused biological effects represented in molting failure of larva to subsequent phase or to pupal stage, pupa to adults and mortality. The percentage of the effects differed depending on concentrations used; significantly increased with increasing of concentrations. Also the failure of molting significantly increased compared with mortality at low concentrations and inversely at high concentrations, due to lethal effect of buprofezin at high concentrations. The study of the accumulative death of the fir